\begin{longtable}{lccc}
\caption{Balance of plant characteristics by whether report more than median reporting}
\label{tab:balanceDA} \\
\toprule
                                &Over Median&Under Median&Difference         \\
&(1)&(2)&(3)\\
\midrule
\addlinespace
\multicolumn{4}{c}{\textit{Panel A: Plant Measures}} \\
Total electricity cost (1,000 USD)&    466.5&    344.1&    122.4         \\
                                &  [833.7]&  [401.9]&   (78.1)         \\
Log(plant total heat output)    &     15.6&     15.6&    0.042         \\
                                &   [0.62]&   [0.48]&  (0.065)         \\
Size as recorded on environment consent (1 to 3)&     1.41&     1.31&     0.10         \\
                                &   [0.66]&   [0.59]&  (0.074)         \\
Small-scale (size=1)            &     0.68&     0.75&   -0.068         \\
                                &   [0.47]&   [0.43]&  (0.054)         \\
Large-scale (size=3)            &    0.096&    0.062&    0.033         \\
                                &   [0.29]&   [0.24]&  (0.032)         \\
Number of stacks                &     1.08&     1.05&    0.030         \\
                                &   [0.40]&   [0.21]&  (0.037)         \\
Textiles sector (=1)            &     0.85&     0.88&   -0.028         \\
                                &   [0.36]&   [0.33]&  (0.041)         \\
Gross Sales Revenue in 2017 (1,000 USD)&  15125.8&   6950.0&   8175.8\sym{*}  \\
                                &[54715.6]&[13111.3]& (4609.6)         \\
\addlinespace\addlinespace
\multicolumn{4}{c}{\textit{Panel B: Plant Abatement and Investment Cost}} \\

Boiler house employment         &        36.4&        32.7&        3.78         \\
                                &      [32.4]&      [30.0]&      (3.70)         \\
Boiler house capital expenditure (1,000 USD)&       215.8&       149.6&        66.2\sym{*}  \\
                                &     [403.6]&     [174.7]&      (36.8)         \\
Boiler house operating cost (1,000 USD)&       142.8&       108.1&        34.7\sym{*}  \\
                                &     [202.5]&      [83.9]&      (17.8)         \\
APCD: Cyclone present           &        0.98&        0.97&       0.012         \\
                                &      [0.14]&      [0.17]&     (0.019)         \\
APCD: Bag ﬁlter present        &        0.82&        0.86&      -0.038         \\
                                &      [0.38]&      [0.35]&     (0.043)         \\
APCD: Scrubber present          &        0.64&        0.62&       0.020         \\
                                &      [0.48]&      [0.49]&     (0.058)         \\
APCD: ESP present               &        0.12&       0.070&       0.051         \\
                                &      [0.33]&      [0.26]&     (0.035)         \\

\addlinespace\addlinespace
\multicolumn{4}{c}{\textit{Panel C: Plant Pollution Measures}} \\

Plant total PM mass rate (kg/hr)&        3.70&        3.50&        0.20         \\
                                &      [4.97]&      [3.73]&      (0.52)         \\
Plant mean PM concentration (mg/Nm\textsuperscript{3})&       179.5&       167.8&        11.7         \\
                                &     [154.2]&     [152.3]&      (18.2)         \\
Plant mean Ringelmann score (1 to 5)&        1.32&        1.41&      -0.086\sym{*}  \\
                                &      [0.39]&      [0.41]&     (0.047)         \\
Above regulatory standard at ETS baseline (=1)&        0.36&        0.26&        0.10\sym{*}  \\
                                &      [0.48]&      [0.44]&     (0.055)         \\
\addlinespace\addlinespace
Number of plants & 156 & 136 & \\
\bottomrule\\[-5.2ex]
\insertTableNotes
\end{longtable}
